Fair Value Measurement of Aquaculture Operations under IFRS and IAS 41
First written in FY2024-Q2. 7 of 8 entries say "Restated". Latest entry: FY2026.
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- FY2026RestatedAnnual report
「Profit or loss from the aquaculture business includes the results of valuation at fair value less costs to sell in accordance with IAS 41, “Agriculture,” including a ¥79 million reduction in cost of sales.」
The Company continues to measure the aquaculture businesses of its overseas subsidiaries at fair value under IFRS and IAS 41. - FY2026-H1RestatedAnnual report
「The profit or loss of the aquaculture business includes the results of measuring assets at fair value less costs to sell in accordance with IAS 41, “Agriculture” (cost of sales: negative ¥726 million).」
Fair value measurement under IFRS and IAS 41 continued to be applied to the aquaculture businesses of overseas subsidiaries. The impact for the current interim period was ¥726 million. - FY2025-H1RestatedAnnual report
「The profit or loss of the aquaculture business includes the results of measuring assets at fair value less costs to sell in accordance with IAS 41, “Agriculture” (cost of sales: negative ¥564 million).」
Fair value measurement under IAS 41 continued to be applied to the aquaculture business of overseas subsidiaries that apply IFRS, and the impact for the current interim period was stated as ¥564 million. - FY2024RestatedAnnual report
「The profit or loss of the aquaculture business includes the results of measuring assets at fair value less costs to sell in accordance with IAS 41, “Agriculture” (cost of sales: negative ¥50 million).」
Fair value measurement under IFRS and IAS 41 continued to be applied to the overseas aquaculture business, with the impact for the current period stated as ¥50 million. - FY2024-Q3RestatedAnnual report
「Because the aquaculture business includes overseas subsidiaries that apply International Financial Reporting Standards (IFRS), its profit or loss includes the results of measuring assets at fair value less costs to sell in accordance with IAS 41, “Agriculture” (cost of sales: negative ¥196 million).」
Fair value measurement of the aquaculture business under IFRS and IAS 41 continued to be applied, with the impact for the cumulative period through the third quarter stated as ¥196 million. - FY2024-Q2First statedAnnual report
「Because the aquaculture business includes overseas subsidiaries that apply International Financial Reporting Standards (IFRS), its profit or loss includes the results of measuring assets at fair value less costs to sell in accordance with IAS 41, “Agriculture” (cost of sales: negative ¥424 million).」
The overseas subsidiaries’ aquaculture businesses reflect in profit or loss the fair value measurement of biological assets under IFRS and IAS 41, with ¥424 million recognised as cost of sales in the current quarter.